NHS Pension forms

Sessional auto-populates the two pension forms that locums in the NHS Pension Scheme need to submit:

• Form A: completed by you for each session or block of sessions with an organisation, and signed by that organisation. Lists the dates you worked, the gross fee, pensionable pay (gross fee minus 10% professional expenses), and employer contribution.
• Form B: a monthly summary across all practices. Totals your gross pay, professional expenses, net pensionable pay, employee and employer contributions, and cumulative year-to-date pensionable income.

All calculations follow the current NHS Pension Scheme rules:

• Pensionable pay = Gross fee × 90% (10% professional expenses deduction)
• Employee contribution = Pensionable pay × tiered rate (based on your annualised income)
• Employer contribution = Pensionable pay × the rate the form prints (14.38% England and Wales; 22.5% Scotland; 23.2% Northern Ireland from 1 April 2026)

Sessional automatically determines your employee contribution tier by annualising your year-to-date pensionable earnings.

In England and Wales the overall employer rate is 23.78%, but 14.38% of your pensionable pay is the figure on the form. The organisation pays you that 14.38% with your fee, HM Treasury funds the rest, and you forward the 14.38% along with your own contribution. It is what Form A box 3 and Form B box h ask for, and it is what Sessional shows you.

Sessional supports the 2026/27 contribution tiers for all UK nations, each from its own regulator's published table: NHSBSA for England and Wales, SPPA for Scotland, HSC for Northern Ireland. Rates update each April as those bodies publish the new pensionable-earnings thresholds. Check your tier against your annual statement.

• England and Wales: 6 tiers from 5.2% to 12.5% (NHSBSA)
• Scotland: 9 tiers from 5.7% to 12.7% (SPPA). Sessional uses the SPPA table for members assessed on current-year pensionable earnings, which is the table that applies to locum work.
• Northern Ireland: 6 tiers from 5.2% to 12.7% (HSC). The floor matches England and Wales, the ceiling is higher, and several intermediate band rates differ. Check your tier on your profile against your annual statement.

Sessional also holds the 2025/26 tables, so a form for a month in the previous scheme year is calculated at that year's rates rather than this year's. Scotland's 2025/26 table is the nine bands from 5.7% to 12.7% in SPPA's NHS Circular 2025/07 of 3 July 2025.

Set your region in your profile settings. Sessional uses the correct employer rate and tier bands automatically.

Contributions are due to PCSE no later than the 7th of the month after the month you received the fee, and work can only be pensioned if it ended within the last 10 weeks, whatever date it was paid.

• Form A (for each session or block of sessions): submit as soon as the organisation signs it.
• Form B (your monthly summary): submit at the end of every calendar month with the matching contributions.

Sessional shows both dates; submitting and paying is yours. The figures come from NHSBSA's GP locum Form A and Form B for 1 April 2026 to 31 March 2027 and PCSE's Submit Locum A & B forms page.

To generate complete pension forms, add these to your profile:

• National Insurance number
• NHS Pensions reference number (SD number in England, Wales and Northern Ireland; Scotland uses an SPPA member reference instead)
• Your pension region

The pension dashboard will prompt you if any of these are missing.

• Sessional calculates contributions based on the bookings recorded in the platform. If you have NHS income from other sources, your actual tier may differ.
• Form A requires a signature from the organisation. Sessional prepopulates the locum sections but the organisation must sign Part 2.

NHS Pension Form A and Form B generation are available on the Plus plan and above. Basic accounts can still view their pension settings but not generate forms.